The Companies (Northern Ireland) Order 1990 (repealed)
Northern Ireland Order in Council 1990 No. 593 — creates 20 criminal offences.
- Made
- 14 March 1990
- In force from
- Not determined
- Extent
- Not stated
- Subject
- Corporate, financial services, company law, employment, charity, electoral and tax
- Made under
- Companies Act 1989, Schedule 1 to the Northern Ireland Act 1974
Explanatory note
(This note is not part of the Order) — published with the instrument by the department that made it. © Crown copyright, reused under the Open Government Licence v3.0.
This Order is made for purposes corresponding to the purposes of Parts I and II of the Companies Act 1989 (c. 40). The Order amends the law relating to company accounts and audit and makes new provision with respect to the persons eligible for appointment as company auditors.
Offences created by this instrument
- Duty to keep accounting records article 229(5) · Status not determined · Strict liability
- Where and for how long records to be kept article 230(4) · Status not determined · Strict liability
- Where and for how long records to be kept article 230(6) · Status not determined · Mixed — some elements strict, some not
- A person who makes default in complying with paragraph (3) commits an offence and is liable to a fine article 240(4) · Status not determined · Strict liability
- Approval and signing of accounts article 241(5) · Status not determined · Requires proof of a state of mind
- Approval and signing of accounts article 241(6) · Status not determined · Strict liability
- Duty to prepare directors' report article 242(5) · Status not determined · Strict liability
- Approval and signing of directors' report article 242A(4) · Status not determined · Strict liability
- Signature of auditors' report article 244(4) · Status not determined · Strict liability
- Persons entitled to receive copies of accounts and reports article 246(5) · Status not determined · Strict liability
- Right to demand copies of accounts and reports article 247(3) · Status not determined · Strict liability
- Requirements in connection with publication of accounts article 248(6) · Status not determined · Strict liability
- Accounts and reports to be laid before company in general meeting article 249(2) · Status not determined · Strict liability
- Provision of summary financial statement to shareholders article 259(5) · Status not determined · Strict liability
- Effect of ineligibility article 31(3) · Status not determined · Strict liability
- Power of Department to require second audit article 32(5) · Status not determined · Strict liability
- False and misleading statements article 43(1) · Status not determined · Requires proof of a state of mind
- False and misleading statements article 43(2) · Status not determined · Strict liability
- False and misleading statements article 43(3) · Status not determined · Strict liability
- Penalty for non-compliance paragraph 652(1) of SCHEDULE 10 · Status not determined · Strict liability
What Parliament said about it
Hansard was searched for this instrument by name and returned nothing. That is the ordinary outcome: an instrument laid under the negative procedure is usually never debated, and becomes law without a word said about it in either House.
How Parliament handled it
Parliament's Statutory Instruments service records procedure from May 2017 onwards, and this instrument predates it. That is a limit of the source, not a statement that nothing happened.
Check the source
- This instrument on legislation.gov.uk The authoritative text, including amendments made since
- Other instruments from 1990